United States Statutes at Large, Том 53,Део 1U.S. Government Printing Office, 1939 |
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Страница 26
... Secretary , to be made for a fractional part of a year , then the income shall be computed on the basis of the period for which separate return is made . ( c ) INCOME PLACED ON ANNUAL BASIS . - If a separate return is made ( except ...
... Secretary , to be made for a fractional part of a year , then the income shall be computed on the basis of the period for which separate return is made . ( c ) INCOME PLACED ON ANNUAL BASIS . - If a separate return is made ( except ...
Страница 50
... SECRETARY OF STATE . - The Secretary of State shall certify to the Secretary of the Treasury the names of the foreign countries which grant an equivalent exemption to the employees of the Government of the United States performing ...
... SECRETARY OF STATE . - The Secretary of State shall certify to the Secretary of the Treasury the names of the foreign countries which grant an equivalent exemption to the employees of the Government of the United States performing ...
Страница 58
... Secretary shall have full power to determine from the accumulated profits of what year or years such dividends were paid ; treating dividends paid in the first sixty days of any year as having been paid from the accumulated profits of ...
... Secretary shall have full power to determine from the accumulated profits of what year or years such dividends were paid ; treating dividends paid in the first sixty days of any year as having been paid from the accumulated profits of ...
Страница 65
... Secretary , by regu- lations prescribe . ( e ) DISTRIBUTIONS IN LIQUIDATION . - Every corporation shall , when required by the Commissioner , render a correct return , duly verified under oath , of its distributions in liquidation ...
... Secretary , by regu- lations prescribe . ( e ) DISTRIBUTIONS IN LIQUIDATION . - Every corporation shall , when required by the Commissioner , render a correct return , duly verified under oath , of its distributions in liquidation ...
Страница 70
... Secretary and shall be sepa- rately shown in the return of the partnership . SEC . 186. TAXES OF FOREIGN COUNTRIES AND POSSESSIONS OF UNITED STATES . The amount of income , war - profits , and excess - profits taxes imposed by foreign ...
... Secretary and shall be sepa- rately shown in the return of the partnership . SEC . 186. TAXES OF FOREIGN COUNTRIES AND POSSESSIONS OF UNITED STATES . The amount of income , war - profits , and excess - profits taxes imposed by foreign ...
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affixed agents alcohol allowed amended amount applicable approval assessment bankruptcy Board bonded warehouse brandy centum in addition chapter claim collected collector computed corporation court creditors CROSS REFERENCE dealer debtor debtor in possession deduction deficiency distilled spirits distillery distraint distribution District of Columbia dividends duties of Commissioner employee excess exempt export filed foreign forfeiture gift taxes gross income interest internal revenue July 13 July 20 June 26 liability liquor malt liquors manufacturer net estates notice officer oleomargarine package paid paragraph penalties period personal holding company petition powers and duties proceeding produced provided in section purposes received refund regulations prescribed respect Revenue Act Secretary shareholder sold special tax stamps Stat stock or securities subchapter subsection surtax net incomes tax imposed taxable taxpayer therein thereof tion Title tobacco TRANSFER OF DUTIES Treasury trust United white phosphorus wine
Популарни одломци
Страница 12 - ... rentals or other payments required to be made as a condition to the continued use or possession, for purposes of the trade or business, of property to which the taxpayer has not taken or is not taking title or in which he has no equity.
Страница 469 - partnership" includes a syndicate, group, pool, joint venture, or other unincorporated organization, through or by means of which any business, financial operation, or venture is carried on, and which is not, within the meaning of this title, a trust or estate or a corporation ; and the term "partner" includes a member in such a syndicate, group, pool, joint venture, or organization.
Страница 50 - capital assets" means property held by the taxpayer (whether or not connected with his trade or business), but does not include stock in trade of the taxpayer or other property of a kind which would properly be included in the inventory of the taxpayer if on hand at the close of the taxable year, or property held by the taxpayer primarily for sale to customers in the ordinary course of his trade or business...
Страница 193 - person" as used in this section includes an officer or employee of a corporation or a member or employee of a partnership, who as such officer, employee, or member is under a duty to perform the act in respect of which the violation occurs.
Страница 185 - Compensation shall not be denied in such State to any otherwise eligible individual for refusing to accept new work under any of the following conditions: (A) If the position offered is vacant due directly to a strike, lockout, or other labor dispute; (B) if the wages, hours, or other conditions of the work offered are substantially less favorable to the individual than those prevailing for similar work in the locality...
Страница 14 - In the case of property held by one person for life with remainder to another person, the deduction shall be computed as if the life tenant were the absolute owner of the property and shall be allowed to the life tenant. In the case of property held in trust the allowable deduction shall be apportioned between the income beneficiaries and the trustee in accordance with the pertinent provisions of the instrument creating the trust, or, in the absence of such provisions, on the basis of the trust income...
Страница 100 - If an exchange would be within the provisions of subsection (b) (1), (2), (3), or (5) of this section if it were not for the fact that the property received in exchange consists not only of property permitted by such paragraph to be received without the recognition of gain, but also of other property or money, then the gain, if any, to the recipient shall be recognized, but in an amount not in excess of the sum of such money and the fair market value of such other property.
Страница 46 - The allowance for depletion under section 23 (m) shall be, in the case of coal mines, 5 per centum, in the case of metal mines, 15 per centum, and, in the case of sulphur mines or deposits, 23 per centum, of the gross income from the property during the taxable year, excluding from such gross income an amount equal to any rents or royalties paid or incurred by the taxpayer in respect of the property.
Страница 30 - ... or to permit any income return or copy thereof or any book containing any abstract or particulars thereof to be seen or examined by any person except as provided by law...
Страница 16 - Premiums paid on any life insurance policy covering the life of any officer or employee, or of any person financially interested in any trade or business carried on by the taxpayer, when the taxpayer is directly or indirectly a beneficiary under such policy...